Which of the following would be the best method to collect information about employees' job satisfaction?

AOnline surveys sent randomly to employees.

BDirect onsite observations of employees.

CTown hall meetings with employees.

DFace-to-face interviews with employees.

Answer : D

Which of the following is a distinguishing feature of managerial accounting, which is not applicable to financial accounting?

AManagerial accounting uses double-entry accounting and cost data.

BManagerial accounting uses general accepted accounting principles.

CManagerial accounting involves decision making based on quantifiable economic events.

DManagerial accounting involves decision making based on predetermined standards.

Answer : D

Which of the following facilitates data extraction from an application?

AApplication program code.

BDatabase system.

COperating system.

DNetworks.

Answer : B

Which of the following controls is the most effective for ensuring confidentially of transmitted information?

AFirewall.

BAntivirus software.

CPasswords.

DEncryption.

Answer : D

Which of the following statements is true regarding activity-based costing (ABC)?

AAn ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.

BAn ABC costing system uses a single unit-level basis to allocate overhead costs to products.

CAn ABC costing system may be used with either a job order or a process cost accounting system.

DThe primary disadvantage of an ABC costing system is less accurate product costing.

Answer : C

Free IIA-CIA-Part3 Questions for IIA-CIA-Part3 Exam as PDF & Practice Test Software